<SEC-DOCUMENT>0001477932-16-010521.txt : 20160523
<SEC-HEADER>0001477932-16-010521.hdr.sgml : 20160523
<ACCEPTANCE-DATETIME>20160520181739
ACCESSION NUMBER:		0001477932-16-010521
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20160520
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20160523
DATE AS OF CHANGE:		20160520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cosmos Holdings Inc.
		CENTRAL INDEX KEY:			0001474167
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				270611758
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-54436
		FILM NUMBER:		161667491

	BUSINESS ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604
		BUSINESS PHONE:		312-674-4529

	MAIL ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRIME ESTATES & DEVELOPMENTS INC
		DATE OF NAME CHANGE:	20091008
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>cosm_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<html><head><title>cosm_8k.htm</title><!--Document Created by EDGARMaster--></head><BODY style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p style="MARGIN: 0px">&nbsp;</p><div style="FONT-SIZE: 1px; WIDTH: 100%; BORDER-BOTTOM: #000000 4px solid; MARGIN: 0px"></div><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 2px"></div><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center"><font size="3"><strong>UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549<br>&nbsp;</strong></font></p><p style="MARGIN: 0px" align="center"><strong><font size="5">FORM 8-K</font></strong></p><p style="MARGIN: 0px" align="center"><br><strong>CURRENT REPORT<br>Pursuant to Section 13 or 15(d) of the<br>Securities Exchange Act of 1934</strong></p><p style="MARGIN: 0px" align="center"><br>Date of Report (Date of earliest event reported) <strong>May 20, 2016</strong></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center"><table id="cb524e50-8159-4af8-b4d8-9a29e3effcf5" style="WIDTH: 45%; TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="1" cellpadding="0" width="45%" align="center" border="0">    <tr><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px" align="center"><strong><font size="5">Cosmos Holdings Inc.</font></strong></p></td></tr><tr><td><p style="MARGIN: 0px" align="center">(Exact name of registrant as specified in its charter)</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="dd1e0536-92e4-4517-8da7-968edf737431" style="WIDTH: 85%; TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="5" cellpadding="0" width="85%" align="center" border="0">    <tr><td style="BORDER-BOTTOM: black 1px solid" width="30%"><p style="MARGIN: 0px" align="center"><font size="2"><strong>Nevada</strong></font></p></td><td width="5%"><p style="MARGIN: 0px" align="center"><strong>&nbsp;</strong></p></td><td style="BORDER-BOTTOM: black 1px solid" width="30%"><p style="MARGIN: 0px" align="center"><font size="2"><strong>000-54436</strong></font></p></td><td width="5%"><p style="MARGIN: 0px" align="center"><strong>&nbsp;</strong></p></td><td style="BORDER-BOTTOM: black 1px solid" width="30%"><p style="MARGIN: 0px" align="center"><font size="2"><strong>27-0611758</strong></font></p></td></tr><tr><td><p style="MARGIN: 0px" align="center">(State or other jurisdiction <br>of incorporation)</p></td><td><p style="MARGIN: 0px" align="center">&nbsp;</p></td><td><p style="MARGIN: 0px" align="center">(Commission<br>File Number)</p></td><td><p style="MARGIN: 0px" align="center">&nbsp;</p></td><td><p style="MARGIN: 0px" align="center">(I.R.S. Employer<br>Identification No.)</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><table id="01ca1d2e-f8e4-434a-9c9d-913027d27711" style="WIDTH: 85%; TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="3" cellpadding="0" width="85%" align="center" border="0">    <tr><td style="BORDER-BOTTOM: black 1px solid" valign="top" width="45%" colspan="3"><p style="MARGIN: 0px" align="center"><strong><font size="2">141 West Jackson Blvd, Suite 4236, Chicago, Illinois</font><font size="2"></font></strong></p></td><td valign="top" width="10%" colspan="7"></td><td style="BORDER-BOTTOM: black 1px solid" valign="top" width="45%"><p style="MARGIN: 0px" align="center"><font size="2"><strong>60604</strong></font></p></td></tr><tr><td valign="top" colspan="3"><p style="MARGIN: 0px" align="center">(Address of principal executive offices)</p></td><td valign="top" colspan="7"></td><td valign="top"><p style="MARGIN: 0px" align="center">(Zip Code)</p></td></tr></table>&nbsp;   <p style="MARGIN: 0px" align="center">Registrant's telephone number, including area code <font size="2"><strong>(312) 865-0026</strong></font></p><p style="MARGIN: 0px" align="center"><strong></strong>&nbsp;</p><p style="MARGIN: 0px" align="center"><font size="2"><strong><u>N/A</u></strong></font></p><font size="2"><p style="MARGIN: 0px" align="center">(Former name or former address, if changed since last report.)</p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</p>&nbsp;</font>   <p style="MARGIN: 0px"><table id="11c1cac6-1c17-4278-85b6-32a5b57c3af2" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="3%"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">&#168;</font></p></td><td valign="top" width="79%"><p style="MARGIN: 0px">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</p></td></tr><tr height="15"><td></td><td></td></tr><tr><td valign="top" width="3%"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">&#168;</font></p></td><td valign="top" width="79%"><p style="MARGIN: 0px">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p></td></tr><tr height="15"><td></td><td></td></tr><tr><td valign="top" width="3%"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">&#168;</font></p></td><td valign="top" width="79%"><p style="MARGIN: 0px">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p></td></tr><tr height="15"><td></td><td></td></tr><tr><td valign="top" width="3%"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">&#168;</font></p></td><td valign="top" width="79%"><p style="MARGIN: 0px">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13a-4(c))</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp; </p><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 1px solid; MARGIN: 0px"></div><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 4px solid; PAGE-BREAK-AFTER: always; MARGIN-TOP: 2px"></div><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2"></font></b>&nbsp;</p><p style="MARGIN: 0px"><b><font size="2"></font></b>&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">ITEM 8.01 OTHER EVENTS. </font></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">On May 20, 2016, Cosmos Holdings Inc. (the "Company") entered into a non-binding Memorandum of Understanding ("MOU") with DOC Pharma SA, a company controlled by Grigorios Siokas, the Company's CEO, a director and principal shareholder. DOC Pharma SA located in Thessaloniki, Greece, is an ISO certified and licensed GDP (Good Distribution Practices) wholesaler of pharmaceutical products. It is the owner of numerous licenses of generic medicines and uses its own network of pharmaceutical sales representatives to communicate its products with doctors. The Company also trades prototype medicines, food supplements, and cosmetics.</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">The purchase price to be determined is expected to be a combination of cash and shares of Cosmos stock. Closing of the transaction on or before December 31, 2016, is subject to execution of definitive exchange agreements, a full audit of DOC Pharma, satisfactory completion of due diligence of DOC Pharma, tax and legal considerations and other customary closing conditions.</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">ITEM&nbsp;9.01. </font></b><b><font size="2">FINANCIAL STATEMENTS AND EXHIBITS. </font></b></p><p style="MARGIN: 0px"><strong></strong>&nbsp;</p><p style="MARGIN: 0px"><font size="2">(d) </font><font size="2">Exhibits </font></p><p style="MARGIN: 0px">&nbsp;</p><table id="b5fe374d-b41c-405a-b2dc-fac2ad1ae3ce" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr height="15" bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px"><font size="2">10.1</font></p></td><td valign="top" width="91%" colspan="2"><p style="MARGIN: 0px"><font size="2">Memorandum of Understanding dated May 20, 2016 by and between Cosmos Holdings, Inc. and DOC Pharma SA</font><font size="2">.</font></p></td></tr></table><p style="MARGIN: 0px">&nbsp;</p><table id="pagebreakacba90db-4110-4047-9ded-3dde352a3b6a" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">2</td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center"><b><font size="2">SIGNATURES</font></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px"><font size="2">Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font></p><p style="MARGIN: 0px; TEXT-INDENT: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 0px"><table id="f7905650-a582-43c1-959b-93309f8511c3" style="WIDTH: 100%; TEXT-ALIGN: left; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td colspan="2"><font style="FONT: 10pt TIMES NEW ROMAN"><strong><p style="MARGIN: 0px" align="left"><font size="2">COSMOS HOLDINGS&nbsp;INC.</font></p></strong></font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td width="47%">&nbsp;</td><td width="3%">&nbsp;</td><td width="30%">&nbsp;</td><td width="15%">&nbsp;</td></tr><tr><td><font style="FONT: 10pt TIMES NEW ROMAN"><p style="MARGIN: 0px"><font size="2">Date: May 20, 2016</font></p></font></td><td><font style="FONT: 10pt TIMES NEW ROMAN">By:</font></td><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><em>/s/ Grigorios Siokas </em></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><font style="FONT: 10pt TIMES NEW ROMAN"><p style="MARGIN: 0px"><font size="2">Grigorios Siokas</font></p></font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><font style="FONT: 10pt TIMES NEW ROMAN"><p style="MARGIN: 0px"><font size="2">Principal Executive Officer</font></p></font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><table id="pagebreak357f363a-a3a2-4ba0-9cf7-5cbfc597bbef" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px" align="center">3</p></td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center"><b><font size="2">EXHIBIT INDEX</font></b></p><p style="MARGIN: 0px">&nbsp;</p><table id="f656c911-6487-4cef-94cc-f4e9ae5959f1" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr height="15"><td style="BORDER-BOTTOM: black 1px solid" valign="bottom" width="9%"><p style="MARGIN: 0px" align="left"><b>Exhibit </b><b>Number </b></p></td><td valign="bottom" width="1%"></td><td style="BORDER-BOTTOM: black 1px solid" valign="bottom" width="90%"><p style="MARGIN: 0px"><b>Description </b></p></td></tr><tr height="15"><td valign="top"></td><td valign="bottom"></td><td valign="top"></td></tr><tr height="15" bgcolor="#cceeff"><td valign="top"><p style="MARGIN: 0px"><font size="2">10.1</font></p></td><td valign="bottom"></td><td valign="top"><p style="MARGIN: 0px"><font size="2">Memorandum of Understanding dated May 20, 2016 by and between Cosmos Holdings, Inc. and DOC Pharma SA.</font></p></td></tr></table><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 0px" align="center">4</p><hr style="HEIGHT: 1px; WIDTH: 100%; COLOR: #000000; align: center" noshade="">    <p style="MARGIN: 0px; TEXT-INDENT: 0px">&nbsp;</p></BODY></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>cosm_101.htm
<DESCRIPTION>MEMORANDUM OF UNDERSTANDING
<TEXT>
<html><head><title>cosm_101.htm</title><!--Document Created by EDGARMaster--></head><BODY style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p style="MARGIN: 0px" align="right"><b>EXHIBIT 10.1</b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center"><b><u><font size="2">Memorandum of Understanding (MOU)</font></u></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">This Memorandum of Understanding (MOU) is by and between: </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">a) Cosmos Holdings Inc. (hereinafter" Cosmos"), a company incorporated in Nevada, whose shares are publicly traded on the U.S. OTCMarkets under the ticker: COSM, and </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">b)</font><font size="2"> DOC Pharma SA</font><font size="2">, based in Ag. Georgiou 5, TK57001, Thessaloniki, Greece, </font><font size="2">agree on the present MOU that comes into force on the 20<sup>th</sup> of May 2016, and expires on the 31<sup>st</sup> of December 2016.</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">DOC Pharma SA is an ISO certified and licensed GDP (Good Distribution Practices) whole sales of pharmaceutical products. It is the owner of numerous licenses of generic medicines and uses its own network of pharmaceutical sales representatives to communicate its products with doctors. The company also trades prototype medicines, food supplements, and cosmetics. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">Purpose of this MOU:</font></b></p><p style="MARGIN: 0px"><strong>&nbsp;</strong><font size="2"><br>This MOU is a preliminary agreement whose purpose is to conclude to a final agreement in which Cosmos will acquire DOC Pharma with cash and shares of Cosmos stock the amount of which will be determined before a definitive agreement is signed (the "Transaction"). The shares will be issued to the owner of DOC Pharma according to exchange agreements that will follow. Cosmos' principal stockholder, CEO and a director, Grigorios Siokas, also controls DOC Pharma, and this will be a related party transaction. The process of share and assets exchange is described below. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">Both parties will proceed to a final agreement only if all conditions will be agreed to by both parties. If both parties do not agree on all conditions there will be no definitive contracts and no obligations by any party. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">Execution of a definitive agreement and subsequent closing is subject to, among other things, tax and legal considerations and satisfactory completion of due diligence.</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">Both parties will use their best efforts in order to sign a definitive agreement, but are under no obligation to do so and may not do so for any reason in their sole and absolute discretion. </font></p><p style="MARGIN: 0px">&nbsp;</p><font size="2">During the period that this MOU is valid Cosmos and DOC Pharma will focus their efforts to complete the Transaction.   <p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="pagebreakeb5da087-69ba-47e9-bf46-f8ed876583ba" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">1</td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table></p>&nbsp;</font>&nbsp;   <p style="MARGIN: 0px"><font size="2">From now on, the Parties understand and agree as follows:<br><b>&nbsp;</b></font></p><p style="MARGIN: 0px"><font size="2"><b>Agreements</b><br><b>&nbsp;</b></font></p><p style="MARGIN: 0px"><font size="2"><b>1) Summary.</b> DOC Pharma will transfer its existing pharmaceutical business to Cosmos. Cosmos will issue shares to DOC Pharma's owners for the acquisition of DOC Pharma. Cosmos will conduct data sharing, proper auditing, and legal due diligence to DOC Pharma in order to complete the transaction.<br>&nbsp;<br><b>2)</b> Negotiation period and procedures: The parties agree to make preparations for the definitive agreements promptly (and to the best knowledge and conscious not to endanger any business as described below):</font></p><p style="MARGIN: 0px">&nbsp;&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">a)</font></b><font size="2"> The parties will be working together in order to create the appropriate conditions for a final closing by the 31<sup>st</sup> of December 2016. This date will be the last valid day of this MOU.<br><b>&nbsp;</b></font></p><p style="MARGIN: 0px"><font size="2"><b>b)</b> The Parties shall jointly operate, meet, and exchange information with the intention of completing the transaction safely and within determined timeframes.<br><b>&nbsp;</b></font></p><p style="MARGIN: 0px"><font size="2"><b>c)</b> Specifically, the parties agree, to discuss and conclude on</font></p><p style="MARGIN: 0px">&nbsp;</p><font size="2"><p style="MARGIN: 0px"><table style="FONT: 10pt times new roman" width="100%" border="0">    <tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">The proper and timely auditing of DOC Pharma</p></td></tr><tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">The proper legal due diligence of DOC Pharma</p></td></tr><tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">The exact amount of cash and shares issued to the DOC Pharma owner based on an independent valuation.</p></td></tr><tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">Possible restrictions on new issued shares</p></td></tr></table></p></font><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">3) </font></b><font size="2">Definitive Agreements. The definitive agreements, if agreements are reached at all, should be signed within the scope of this MOU. If the parties will need more time they should all agree in written form for the extension of this MOU.</font><font size="2"></font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">4</font></b><b><font size="2">)</font></b><font size="2"> DOC Pharma approves for a full auditing and Due Diligence to be conducted at DOC Pharma's expense. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">5)</font></b><font size="2"> Cosmos</font><font size="2"> will publish this MOU and make any SEC filings.</font></p><p style="MARGIN: 0px">&nbsp;</p><table id="pagebreakd21437b9-db02-4d0d-b35a-270e12550871" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">2</td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">6</font></b><b><font size="2">)</font></b><font size="2"> Final Provisions.</font></p><p style="MARGIN: 0px">&nbsp;</p><font size="2"><p style="MARGIN: 0px"><table id="283bfea2-6aa2-4271-bb55-6ee3c278e2eb" style="FONT: 10pt times new roman" width="100%" border="0">    <tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">Previous oral or written agreements between the parties relating to the subject matter of this agreement are irrelevant when the MOU comes into force.</p></td></tr><tr><td valign="top" width="45"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="45"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">Changes or additions to this Agreement and this clause shall be in writing and shall be signed by both parties.</p></td></tr><tr height="15"><td></td><td valign="top"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">If any provision of this Agreement is invalid, the validity of the remaining provisions shall not be affected thereby. The parties will immediately replace the ineffective provision by an effective one, to achieve the commercial purpose of the invalid provision as closely.</p></td></tr><tr height="15"><td></td><td valign="top"><p style="MARGIN: 0px"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol">&#183;</font></p></td><td><p style="MARGIN: 0px" align="justify">The Parties confirm to each other that in order to simplify force of a written communication sent by e-mail, they will recognize the signing of contractual agreements, except for the definitive agreements to be originally executed.</p></td></tr></table></p></font><font size="2"></font>&nbsp;  <p style="MARGIN: 0px"><font size="2">This agreement is governed by Nevada law.</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="f499e5a5-2e61-474e-800b-bff11f87a54c" style="WIDTH: 100%; TEXT-ALIGN: left; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td colspan="2"><font style="FONT: 10pt TIMES NEW ROMAN"><font size="2">Date: May 20, 2016</font><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">The parties:</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">Cosmos Holdings Inc.,</font></p></font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td width="4%">&nbsp;</td><td width="36%">&nbsp;</td><td width="60%">&nbsp;</td></tr><tr><td><font style="FONT: 10pt TIMES NEW ROMAN">By:</font></td><td style="BORDER-BOTTOM: black 1px solid"><em>/s/ Grigorios Siokas</em></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><font style="FONT: 10pt TIMES NEW ROMAN"><font size="2">Mr. Grigorios Siokas </font></font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><font style="FONT: 10pt TIMES NEW ROMAN">CEO</font></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15"><td></td><td></td><td></td></tr><tr height="15"><td colspan="2"><p style="MARGIN: 0px"><font size="2">DOC Pharma SA</font></p></td><td></td></tr><tr height="15"><td></td><td></td><td></td></tr><tr height="15"><td><font size="2">By:</font></td><td style="BORDER-BOTTOM: black 1px solid"><em>/s/ Ourania Matsouki</em></td><td></td></tr><tr height="15"><td></td><td><font size="2">Mrs. Ourania Matsouki</font></td><td></td></tr><tr height="15"><td>Title:</td><td></td><td></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center">3</p><hr style="HEIGHT: 1px; WIDTH: 100%; COLOR: #000000; align: center" noshade=""></BODY></html>
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</DOCUMENT>
</SEC-DOCUMENT>
